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Operations Enfants du Cambodge



I- Purpose:
The Internal audit policy is to accomplish the roles and responsibilities as a unit independent, with objective, assurance and consulting activity designed to add value and improve organization’s operations. It helps the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
II- Major roles and responsibilities of internal audit function are:
  • To evaluate and provide reasonable assurance that risk management, control, and governance systems are functioning as intended and will enable the organization’s objectives and goals to be met.
  • To report risk management issues and internal controls deficiencies identified directly to the Executive Director and management committee and, provide recommendations for improving the organization’s operations, in terms of both efficient and effective performance.
  • To evaluate information security and associated risk exposures.
  • To evaluate regulatory compliance program with consultation from fundamental rules of OEC, public finance and International Standard of Accounting.
  • To evaluate the organization’s readiness in case of operations interruption.
  • To maintain open communication with management committee, other related project managers,
  • To team with other internal and external resources as appropriate.
  • To engage in continuous education and staff development; and provide support to the organization's anti-fraud programs.
III- General Responsibilities
  • To work with trustees and management to ensure a system is in place, which ensures that all major risks of the charity are identified and analyzed, on a quarterly basis.
  • To plan, organize and carry out the internal audit function including the preparation of an audit plan, which fulfills the responsibility of the organization, scheduling and assigning work and estimating resource needs.
  • To make recommendations on the systems and procedures being reviewed, report on the findings and recommendations to management committee and Executive Director, and monitor management’s response and implementation.
  • To review and report on the accuracy, timeliness and relevance of the financial and other information that is provided for management with also taking account of all fundamental documents existing.
  • To report on the value for money that the charity obtain in all its activities with special regard to economy, efficiency and effectiveness.
  • To conduct any reviews or tasks requested by trustees, the audit committee, executive director, management committee, Board of Directors, or Financial manager, provided such review and tasks do not compromise the independence or objectivity of the internal audit function.
  • To perform individual audits according to the Standards for the Professional Practice of Internal Auditing, including identification of weakness, review management’s plans for addressing those weaknesses, their resolution, and report to the leading committee of the organization.
IV. Authority
The trustees, project managers, financial and admin manager, including head of asset and procurement committee, chief of permanent secretariat in charge of watch-dog and reception of complaint, must cooperate openly and faithfully with the Internal audit team, based on the eight principles of democratic governance for great success of the “Operations Enfants du Cambodge”, and for the dignity of all.


Elaborated by Management Committee,
Submitted for approval on 16 February 2009
Chairman of MT

Having analyzed and approved Lek Hay
Battambang, 16 February 2009
Executive Director

- Board of Directors
- All project managers
- Staff Association
- Permanent Secretariat
- Financial manager
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Address: Operations Enfants du Cambodge (OEC)
No 23 , Sophy II, Rattanak commune, Battambang city, Battambang province, Cambodia
Tel: +855(0) 53 952 752